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RWT certificate for dividends treated as interest IR17

Māori authority distributions only

Complete this certificate for the year ending 31 March for each shareholder or member you paid dividends or Māori authority distributions to.

Use this certificate for paying RWT (resident withholding tax) deducted from dividends treated as interest that are:

  • dividends paid by companies that:
    • at the time aren't in New Zealand
    • are prohibited by their constitution from distributing all income to any proprietor, member or shareholder, or
    • have income that is exempt or who are solely engaged in life insurance or re-insurance.
  • from taxable distributions made by a Māori authority, or
  • by agents or trustees from dividends received on behalf of another person.

To complete this certificate you'll need the:

  • recipient's IRD number
  • month and year dividend was paid
  • gross dividends
  • imputation credits
  • foreign dividend payments (for tax years prior to 1 April 2017).

Print, sign and send your completed certificate to us. Keep a copy for your records.